Shri.mahalingam Karthikeyan v. The Income Tax Officer, Ward-1(3)

IN THE HIGH COURT OF JUDICATURE AT MADRASDATED : 10.12.2021 CORAM THE HONOURABLE MR.JUSTICE C.SARAVANAN W.P.No.2332 of 2019andW.M.P.Nos.2575 of 2019 (Through Video Conferencing) Shri.Mahalingam Karthikeyan,Proprietor M/s. Sun Yarn,Son of Mr.Mahalingam, No.175/50, Kongu Main Road,Near Aachi Electronics,Thirupur - 641 607. ... Petitioner Vs 1. The Income Tax Officer, Ward-1(3), 121, Adams Building, First Floor, 60 Feet Road, Tirupur - 641 602. 2. The Joint Commissioner of Income Tax, Range-1, 121, Adams Building, 1st Floor, 60 Feet Road, Tirupur - 641 602. 3. The Principal Commissioner of Income Tax - 3, 63, Race Course Road, Coimbatore - 641 018. 4. The Joint Sub-Registrar I, 1/3. Vignesh Complex, Near Sivan Theatre, Postal Colony, 60, Feet Road, Tiruppur - 641 602. 1/3. Vignesh Complex, Near Sivan Theatre, Postal Colony, 60, Feet Road, Tiruppur - 641 602. 5. The Joint Sub-Registrar II, 1D, Saminathapuram Periyar Colony, Tiruppur - 641 602. 6. The Sub-Registrar, 154/8, Kangeyam Road, Pallakkattupudur, Nallur, Tiruppur - 641 606.... Respondents Prayer Petition filed under Article 226 of the Constitution ofIndia to issue a Writ of Certiorarified Mandamus, calling forthe records in PAN No. /TPR/2018-2019 dated 24.12.2018issued u/s 281B of the Act, by the 1st respondent to therespondents 4 to 6, in respect of Assessment Years 2013-2014 and2016-2017, quash the same and further direct the 1st respondentnot to initiate any further recovery or action for recoverypursuant to Assessment Orders in PAN No. dated31.12.2018 in respect of Assessment Years 2013-2014 and 2016-2017. ORDER This writ petition is closed in the light of the fact thatthe order dated 24.12.2018 issued to the Respondent Nos.4, 5 and6 under sections 281(b) of the Income Tax Act, 1961 would havealready expired in terms of Section 281(b) of the Income TaxAct, 1961 as the impugned order would have no effect after theexpiry of two years from date of its issue. 2.Accordingly, this writ petition stands closed in terms ofthe above observations. No costs. Consequently, connectedmiscellaneous petition is closed. jas 1. The Income Tax Officer, Ward-1(3), Ward-1(3), 121, Adams Building, First Floor, 60 Feet Road, Tirupur - 641 602. 2. The Joint Commissioner of Income Tax, Range-1, 121, Adams Building, 1st Floor, 60 Feet Road, Tirupur - 641 602. 3. The Principal Commissioner of Income Tax - 3, 63, Race Course Road, Coimbatore - 641 018.4. The Joint Sub-Registrar I, 1/3. Vignesh Complex, Near Sivan Theatre, Postal Colony, 60, Feet Road, Tiruppur - 641 602.5. The Joint Sub-Registrar II, 1D, Saminathapuram Periyar Colony, Tiruppur - 641 602.6. The Sub-Registrar, 154/8, Kangeyam Road, Pallakkattupudur, Nallur, Tiruppur - 641 606. +1cc to Mr.G.Baskar, Advocate, S.R.No.65940+1cc to Mr.A.P.Srinivas, Advocate, S.R.No.66543 W.P.No.2332 of 2019andW.M.P.Nos.2575 of 2019SS(CO)SU(19/01/2022)